The Budget announcement on 8 March 2017 included the following paragraphs which relate to the Landfill Communities Fund (LCF):
"3.31 Landfill Tax – The value of the Landfill Communities Fund (LCF) for 2017-18 will remain unchanged at £39.3 million and the cap on contributions by landfill operators will be increased to 5.3%. This cap will be maintained, subject to consideration of Landfill Tax receipts, continued progress in reducing the level of unspent funds held by environmental bodies and the proportion of LCF funds spent on administration costs. The government will also consult on extending the scope of Landfill Tax to illegal disposals of waste made without the required permit or licence."
ENTRUST levy
Following the Budget announcement HMRC have confirmed that the Environmental Body (EB) levy for 2017/2018 will be 2.67 per cent.
EBs must pay a levy on the full contribution they receive from landfill site operators to the LCF regulator, ENTRUST.
The Landfill Tax Briefing will be published shortly.